SAMORANA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SAMORANA
Largest movements
- Tangible fixed assets +€113,053
up €113,053 (+35.1%), from €322,351 to €435,404
of which Land and buildings: +€109,245
- Other debts +€118,957
up €118,957 (+46.0%), from €258,345 to €377,302
- Debts after one year -€6,311
down €6,311 (-13.2%), from €47,995 to €41,684
- Gross operating margin +€33,584
up €33,584, from -€4,808 to €28,776
- Depreciation +€11,182
up €11,182 (+124%), from €9,019 to €20,201
- Other operating charges +€3,699
up €3,699 (+772%), from €479 to €4,178
- Financial charges +€459
up €459 (+30.4%), from €1,510 to €1,968
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €328,949 | €440,654 | +€111,706 | +34.0% |
| Fixed assets | 21/28 | €322,351 | €435,404 | +€113,053 | +35.1% |
| Tangible fixed assets | 22/27 | €322,351 | €435,404 | +€113,053 | +35.1% |
| Land and buildings | 22 | €320,051 | €429,297 | +€109,245 | +34.1% |
| Furniture and vehicles | 24 | - | €6,108 | +€6,108 | |
| Assets under construction and advance payments | 27 | €2,300 | - | -€2,300 | |
| Current assets | 29/58 | €6,597 | €5,250 | -€1,347 | -20.4% |
| Amounts receivable within one year | 40/41 | €2,766 | €2,766 | = | 0.0% |
| Other amounts receivable | 41 | €2,766 | €2,766 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,413 | €2,484 | -€929 | -27.2% |
| Deferred charges and accrued income | 490/1 | €419 | - | -€419 | |
| Total equity and liabilities | 10/49 | €328,949 | €440,654 | +€111,706 | +34.0% |
| Equity | 10/15 | -€2,973 | -€545 | +€2,429 | +81.7% |
| Contributions | 10/11 | €6,210 | €6,210 | = | 0.0% |
| Contributions outside capital | 11 | €6,210 | - | -€6,210 | |
| Other | 1109/19 | €6,210 | - | -€6,210 | |
| Reserves | 13 | €1,161 | €1,161 | = | 0.0% |
| Distributable reserves | 133 | €1,161 | €1,161 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,344 | -€7,915 | +€2,429 | +23.5% |
| Amounts payable | 17/49 | €331,922 | €441,199 | +€109,277 | +32.9% |
| Amounts payable after more than one year | 17 | €47,995 | €41,684 | -€6,311 | -13.2% |
| Financial debts | 170/4 | €47,995 | €41,684 | -€6,311 | -13.2% |
| Amounts payable within one year | 42/48 | €283,926 | €399,515 | +€115,589 | +40.7% |
| Current portion of amounts payable after more than one year | 42 | €9,667 | €10,034 | +€367 | +3.8% |
| Trade debts | 44 | €12,380 | €12,179 | -€202 | -1.6% |
| Suppliers | 440/4 | €12,380 | €12,179 | -€202 | -1.6% |
| Advances received on contracts in progress | 46 | €1,000 | - | -€1,000 | |
| Taxes, remuneration and social security | 45 | €2,534 | - | -€2,534 | |
| Taxes | 450/3 | €2,534 | - | -€2,534 | |
| Other amounts payable | 47/48 | €258,345 | €377,302 | +€118,957 | +46.0% |
| Non-recurring operating income | 76A | - | €14,463 | +€14,463 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,019 | €20,201 | +€11,182 | +124% |
| Other operating charges | 640/8 | €479 | €4,178 | +€3,699 | +772% |
| Gross operating margin | 9900 | -€4,808 | €28,776 | +€33,584 | |
| Operating profit (loss) | 9901 | -€14,306 | €4,397 | +€18,703 | |
| Financial charges | 65/66B | €1,510 | €1,968 | +€459 | +30.4% |
| Recurring financial charges | 65 | €1,510 | €1,968 | +€459 | +30.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,816 | €2,429 | +€18,244 | |
| Profit (loss) for the period | 9904 | -€15,816 | €2,429 | +€18,244 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,816 | €2,429 | +€18,244 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.